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<h1>CGST Exemption Extended for Air and Sea Goods Transport Services to Overseas Locations Until September 30, 2021.</h1> The Central Government has extended the exemption of Central Goods and Services Tax (CGST) on services related to the transportation of goods by air or sea from an Indian customs station to a location outside India for an additional year, until September 30, 2021. This amendment updates the previous notification No. 12/2017, replacing the year '2020' with '2021' for serial numbers 19A and 19B in the relevant table. The notification takes effect from October 1, 2020, as per the Ministry of Finance's Department of Revenue.